SHAUL v. LANG

No. S-01-248.

640 N.W.2d 668 (2002)

263 Neb. 499

Janet L. SHAUL, Garden County assessor, Appellee, v. Catherine D. LANG, Property Tax Administrator, Appellant.

Supreme Court of Nebraska.

March 22, 2002.


Attorney(s) appearing for the Case

Don Stenberg, Attorney General, and Michael J. Goodwillie, Special Assistant Attorney General Counsel, for appellant.

Phillip E. Pierce, Ogallala, Garden County Attorney, for appellee.

HENDRY, C.J., WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.


McCORMACK, J.

NATURE OF CASE

Catherine D. Lang, Property Tax Administrator (the PTA), appeals from a decision of the Tax Equalization and Review Commission (TERC). TERC found the selling price of certain transactions of real property should be adjusted before being included in a qualified agricultural sales roster because the buyer owned adjoining land. We find that no such adjustment is permissible and therefore reverse the decision of TERC and remand the...

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